“We haven’t identified any specific positions," Boyles said of the local school system. "It depends upon enrollment and working back from there. Cuts are just something to prepare for.”

Losing teacher assistants would hurt instructional time and students wouldn’t receive the same attention, Boyles said.

“Our teacher assistants do an outstanding job in supporting the teaching process, especially in the younger classrooms,” he said. “Children have instructional and physical needs.”

The current proposed budget at the state level does not cut any teacher salaries, but that funding proposal must still go through the House and Senate.

“The budget as it stands now was put together with the current staffing levels that we have in place,” said David Lee, the school system's financial operations director. “The real issue for us is what actions the General Assembly will take.”

Teachers are also in danger of losing tenure due to the Excellence in Teaching Act.

Charter schools also come in to play with the public schools budget, Boyles said.

“The funding follows the students who leave,” Boyles said. “When several students leave as well, we would have to cut faculty.”

Title I schools will also face an 8 percent cut if current budget plans are finalized, Boyles said.

“All of our elementary schools receive Title I funding. That is federal money that comes to us in a block grant,” he said. “If the sequester goes, cuts would go toward hiring personnel in the school level.”

In April, the school board will present its systemwide budget to county commissioners, who will adopt budgets and finalize funding in June. The final 2013-14 board of education budget will be adopted by August.